Mayotte — Tax Guide, Residency & Cost of Living for Expats
Africa
Tax Score
30/100WorldwideTax Data
Residency & Visas
Cost of Living & Quality of Life
Tax Overview
Mayotte applies a worldwide tax system with high progressive rates. Residents are taxed on their global income, which can represent a significant burden for high earners.
Personal Income Tax
Personal income tax in Mayotte ranges from 0% – 45% progressively. The top marginal rate is high by regional standards.
Corporate & Capital Gains
The corporate tax rate is 25%. Capital gains are taxed at 30%.
Indirect Taxes & Wealth
VAT/GST is 0%, low by international standards.
Crypto & Digital Assets
Mayotte has an unfavorable crypto tax regime (score 2/5). Rates are high and/or regulations are restrictive.
Residency Guide
Relocating to Mayotte is possible but with limited options. Visa options are more limited, but residency is achievable through standard pathways.
Visa Options
Mayotte does not currently offer a digital nomad visa or golden visa. Foreigners can explore work, investment, or family reunification visas.
Practical Considerations
As a non-LATAM destination, applicants should consider potential language barriers and cultural differences. Working with a local immigration attorney and verifying apostille/legalization requirements for documents is recommended.
Also consider: Mauritius, Seychelles, Libya
Lifestyle
Mayotte has a moderate cost of living, with good standards at a reasonable price.
Cost of Living
With an index of 45, Mayotte offers a balance between quality and price. Expenses are lower than New York City (index 100), but quality of life is high.
Safety & Infrastructure
With a safety score of 4.5/10, caution is recommended, especially outside tourist and expat areas. Internet speed of 20 Mbps — may be limiting for video calls and intensive remote work.
Healthcare
With a score of 5/10, the healthcare system has limitations. International private health insurance is highly recommended for expats.
Pros & Cons
Pros
- Affordable cost of living (index 45)
Cons
- Worldwide tax system — global income taxed
- High top income tax rate (45%)
- High capital gains tax (30%)
- Moderate safety — caution advised (4.5/10)
- Unfavorable crypto regime (2/5)
- Private health insurance recommended (5/10)
- Slow internet (20 Mbps)
Frequently Asked Questions
Similar Destinations
Compare with other countries in the region.
About this guide
Researched and maintained by the TuLugar team, based in Asunción, Paraguay.
Data sourced from PwC, Numbeo, UNDP, and Ookla.
Compare with Latin America
Looking for alternatives in LATAM? Compare with the best low-tax destinations.
View the full map